2019-05-08T16:35:10-05:00 2018-06-30 Moss Adams LLP 1999 BROADWAY SUITE 4000 DENVER CO 80202 990 2017-07-01 840430495 Junior Achievement - Rocky Mountain Inc % CLIFF DEFFKE JUNI 3035345252 1445 Market Suite 200 Denver CO 80202 ROBIN WISE President & CEO 3035345252 2018-11-15 true Mira J Fine Partner P00232685 3032989600 12.129.7.100 84042020191285000000 2019-05-08 P 9C69A9745A25CB2DE9DEDF3ECFBEA586EEC2455E 39485E1739628EE5DB7CA15AC773D2382609595F 2017 2019-02-21 02:37:17Z ROBIN WISE 1445 Market Suite 200 Denver CO 80202 4905986 false X www.jacolorado.org X 1950 CO The mission is to inspire and prepare young people to embrace free enterprise and succeed in a global economy. 71 71 51 6020 0 29693 4125059 4207214 0 0 125002 69734 -14851 59926 4235210 4336874 0 13500 0 0 2427281 2665453 0 0 784342 1655292 1546920 4082573 4225873 152637 111001 4828916 4773945 716935 550963 4111981 4222982 X JUNIOR ACHIEVEMENT-ROCKY MOUNTAIN, INC. (JA) IS CRITICAL FOR INSPIRING AND PREPARING YOUNG PEOPLE TO OWN THEIR ECONOMIC SUCCESS. IN PARTNERSHIP WITH BUSINESS AND EDUCATORS, JA IMMERSES STUDENTS IN DISRUPTIVE, REAL-WORLD EXPERIENCES, CHALLENGING THEIR ASSUMPTIONS THROUGH MENTOR-LED APPLIED LEARNING EXPERIENCES. false false 3124276 13500 Junior Achievement-Rocky Mountain, Inc. provided financial responsibility, entrepreneurship and career readiness programs to elementary, middle and high school students in Metro Denver, Northern Colorado, Southern Wyoming and in our mountain communities. 3124276 true true false false true false false false true true false false false true true true false false false false false false false true false false false true true false false false false false false false false true false false false false true false false false true 14 0 true 51 true false false false false false true true false false false false false X 71 71 false false false false false false false true true false true true true true true true true true true true false X CLIFF DEFFKE 3035345252 1445 MARKET SUITE 200 DENVER CO 80202 X Jon Robinson Chair 1.0 0.0 X X 0 0 0 Steve Kinsley Immediate Past Chair 1.0 0.0 X X 0 0 0 Shawn Baker Treasurer 1.0 0.0 X X 0 0 0 Jeff Allen Board Member 1.0 0.0 X 0 0 0 Greg Anton BOARD MEMBER 1.0 0.0 X 0 0 0 Scott Bell Board Member 1.0 0.0 X 0 0 0 Daniel Benel Board Member 1.0 0.0 X 0 0 0 Sheryl Bollinger BOARD MEMBER 1.0 0.0 X 0 0 0 Tim Brossart BOARD MEMBER 1.0 0.0 X 0 0 0 Mike Burns BOARD MEMBER 1.0 0.0 X 0 0 0 Toti Cadavid BOARD MEMBER 1.0 0.0 X 0 0 0 Mark Carleton Board Member 1.0 0.0 X 0 0 0 Pete Casillas BOARD MEMBER 1.0 0.0 X 0 0 0 John Casper Board Member 1.0 0.0 X 0 0 0 Brent Chrite Board Member 1.0 0.0 X 0 0 0 Bob Clark BOARD MEMBER 1.0 0.0 X 0 0 0 Kent Clark Board Member 1.0 0.0 X 0 0 0 Jack Collins Board Member 1.0 0.0 X 0 0 0 Brian Corbett Board Member 1.0 0.0 X 0 0 0 Carrie Damon BOARD MEMBER 1.0 0.0 X 0 0 0 Richard Daniele Board Member 1.0 0.0 X 0 0 0 Angela Davidson BOARD MEMBER 1.0 0.0 X 0 0 0 Lori Davis Board Member 1.0 0.0 X 0 0 0 Doug Dell Board Member 1.0 0.0 X 0 0 0 Beth Finke Board Member 1.0 0.0 X 0 0 0 Brian Florey Board Member 1.0 0.0 X 0 0 0 Darrin Foster Board Member 1.0 0.0 X 0 0 0 Chris Gdowski BOARD MEMBER 1.0 0.0 X 0 0 0 John Geurin Board Member 1.0 0.0 X 0 0 0 Marcelo Godoy BOARD MEMBER 1.0 0.0 X 0 0 0 Todd Grover BOARD MEMBER 1.0 0.0 X 0 0 0 Ryan Helmer BOARD MEMBER 1.0 0.0 X 0 0 0 Darice Henritze BOARD MEMBER 1.0 0.0 X 0 0 0 Bob Hottman Board Member 1.0 0.0 X 0 0 0 Kate Ives Board Member 1.0 0.0 X 0 0 0 Ari Kaufman BOARD MEMBER 1.0 0.0 X 0 0 0 Kevin Kelley BOARD MEMBER 1.0 0.0 X 0 0 0 Cassen Labounty Board Member 1.0 0.0 X 0 0 0 Sharon Linhart BOARD MEMBER 1.0 0.0 X 0 0 0 Kevin Manzo Board Member 1.0 0.0 X 0 0 0 Dave Markham BOARD MEMBER 1.0 0.0 X 0 0 0 Rafael Martinez-Chapman Board Member 1.0 0.0 X 0 0 0 Matt McConnell Board Member 1.0 0.0 X 0 0 0 Charles McDaniel BOARD MEMBER 1.0 0.0 X 0 0 0 Brian Miller BOARD MEMBER 1.0 0.0 X 0 0 0 Ned Minor BOARD MEMBER 1.0 0.0 X 0 0 0 Matt Most BOARD MEMBER 1.0 0.0 X 0 0 0 Bill Munn Board Member 1.0 0.0 X 0 0 0 Ed Nekritz BOARD MEMBER 1.0 0.0 X 0 0 0 Beth Opperman Board Member 1.0 0.0 X 0 0 0 Justin Prochnow Board Member 1.0 0.0 X 0 0 0 A Wade Pursell BOARD MEMBER 1.0 0.0 X 0 0 0 Jim Renshaw Board Member 1.0 0.0 X 0 0 0 Richard Rogers Board Member 1.0 0.0 X 0 0 0 Jodi Rolland Board Member 1.0 0.0 X 0 0 0 Sandy Rothe BOARD MEMBER 1.0 0.0 X 0 0 0 Kristin Russell BOARD MEMBER 1.0 0.0 X 0 0 0 Tarra Ryerson BOARD MEMBER 1.0 0.0 X 0 0 0 Kevin Sachs BOARD MEMBER 1.0 0.0 X 0 0 0 Mark Saks BOARD MEMBER 1.0 0.0 X 0 0 0 Chris Schmidt Board Member 1.0 0.0 X 0 0 0 Paul Thompson Board Member 1.0 0.0 X 0 0 0 Mike Tilbury Board Member 1.0 0.0 X 0 0 0 Jose Torres Board Member 1.0 0.0 X 0 0 0 Jim Vaughn Board Member 1.0 0.0 X 0 0 0 Tim Walsh Board Member 1.0 0.0 X 0 0 0 Shari Wenker Board Member 1.0 0.0 X 0 0 0 Harris White Board Member 1.0 0.0 X 0 0 0 Jim Wilson Board Member 1.0 0.0 X 0 0 0 Eric Wolf Board Member 1.0 0.0 X 0 0 0 Cleve Wortham Board Member 1.0 0.0 X 0 0 0 Robin Wise President & CEO 40.0 0.0 X 250996 0 22584 Kristi Shaffer Executive Vice President 40.0 0.0 X 192523 0 10987 443519 0 33571 2 false true false The Chamber Building Condominium As 1445 Market Street DENVER CO 80202 Facility Maintenance 167105 1 X 1128263 3078951 107061 4207214 0 68809 68809 0 0 246324 164267 82057 0 82057 82057 925 925 925 925 373285 1128263 404845 -31560 -111141 0 0 0 0 0 0 BOARD MEETING REIMBURSMENT 9426 9426 MISCELLANEOUS INCOME 3 3 9429 4336874 50079 0 13500 13500 0 0 442674 284226 46814 111634 0 1801683 1187577 164441 449665 85344 55967 8033 21344 168837 112508 15552 40777 166915 112392 14885 39638 0 0 25023 25023 0 0 0 91516 84130 2136 5250 72716 49983 22733 121469 70449 33796 17224 17681 13323 1291 3067 0 261657 227558 9919 24180 71401 64148 816 6437 0 18869 18772 97 0 97329 97329 187496 127379 19053 41064 45503 43752 519 1232 PROGRAM SUPPLIES 477683 477683 REGISTRATION FEES 30437 30437 VOLUNTEER EXPENSES 19165 19165 MISCELLANEOUS EXPENSES 8975 8975 4225873 3124276 317255 784342 1555318 1686064 0 0 260567 155386 147727 187978 0 0 0 0 0 0 0 0 84868 93929 3623304 2214953 1538990 1408351 1200517 1202789 0 0 40929 39448 0 0 0 0 4828916 4773945 400350 317707 0 0 308204 224875 0 0 0 0 0 0 0 0 0 0 8381 8381 716935 550963 X 2585299 2776020 326165 244173 1200517 1202789 4111981 4222982 4828916 4773945 111001 X X false true X true false X 4301071 4054697 4209919 4125059 4207214 20897960 0 0 4301071 4054697 4209919 4125059 4207214 20897960 1103278 19794682 319548 163272 161815 325583 315134 1285352 0 9430 9430 22192742 1433688 0.89194 0.88590 X 1 1500 39448 true true 1200517 74342 60389 11681 1202789 1131042 500 136909 56740 11194 1200517 1217607 0 -15657 59856 11052 1131042 1260939 0 30625 62190 11767 1217607 1156330 0 175733 59495 11629 1260939 0.61000 true false 0 724437 651996 72441 0 1780319 661769 1118550 0 389617 223997 165620 0 728931 677191 51740 1408351 0 DEPOSITS 8381 8381 X 4253534 148220 164267 312487 3941047 395827 395827 4336874 4205194 148220 164267 312487 3892707 333166 333166 4225873 Audit/Tax Revenue and Expense Reconciliation Other revenue included on books not on return: Rental Expenses netted on return 164,267 Other revenue included on return not on books: Fundraising indirect expenses netted on books 333,166 Increase in Endowment netted on return 62,661 Other expenses included on books but not on return: Rental expenses netted on return 164,267 Other expenses included on return but not on books: Fundraising indirect expenses netted on books 333,166 Purpose of Endowment Funds The purpose of the endowment fund is to implement the Organization's programs in Colorado. Liability for uncertain tax positions under FIN 48 (ASC 740) The Organization has adopted ASC 740, Accounting for Uncertainty in Income Taxes, which clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements. ASC 740 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The Organization does not have any position that would be considered an uncertain tax position. The Organization recognizes interest and penalties related to uncertain tax positions in income tax expense. No interest and penalties related to uncertain tax positions were accrued at June 30, 2018. Bowl-A-Thon 917660 763744 153916 115438 Golf Metro 500505 323452 177053 244408 4 83295 40980 42315 45000 1501460 1128176 373284 404846 404846 -31562 true Scholarships 8 13500 Part I, Line 2 The use of grants is monitored by the executive committee. The executive committee relies on reports and correspondence from the grantees. X X X false true false false false false false true false Robin Wise President & CEO 214412 27000 9584 13226 9358 273580 Kristi Shaffer Executive Vice President 173073 15600 3850 10428 559 203510 Schedule J Part I, 5a &6a Junior Achievement - Rocky Mountain Inc. pays deferred compensation / bonus each year only if the executive committee of the governing board approves it. The amount of deferred compensation each person received is based on how well they and the company have met their revenue, profit, student numbers and personal goals. Each person's deferred compensation is reviewed by their direct supervisor and the organization's president. The governing board reviews the list of bonuses and sets the president's bonus. X 2 1500 FMV X 240 FMV X 2 460 FMV X 8 8957 FMV X Airfare 3 12000 FMV X Various Classes 4 354 FMV X Various Gift Cards 31 6013 FMV X Golf 9 4530 FMV X Miscellaneous 7 3114 FMV X Tickets - Broncos 8 2370 FMV X Tickets - Misc 3 334 FMV X Tickets - Sports 2 2950 FMV X Tickets - Nuggets 1 750 FMV X Tikcets - Rockies 4 3423 FMV X Tickets - Various Shows/Concerts 3 8037 FMV X Vacation Packages 12 47198 FMV X Wine 23 4832 FMV false true false Schedule M - Noncash Contributions Part I: Column B is referring to the number of contributions only, not the number of items contributed. FORM 990, PART VI, SECTION B, LINE 12C CONFLICTS OF INTEREST ARE MONITORED BY THE PRESIDENT/CEO AND BOARD CHAIR. ANY REPORTABLE INCIDENTS ARE DISCUSSED AT THE EXECUTIVE COMMITTEE MEETINGS. JUNIOR ACHIEVEMENT -ROCKY MOUNTAIN INC. ANNUALLY REQUIRES ALL BOARD MEMBERS AND EMPLOYEES TO DISCLOSE ANY CONFLICT OF INTEREST THAT THEY MAY HAVE WITH JUNIOR ACHIEVEMENT -ROCKY MOUNTAIN INC. ALL POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE PRESIDENT/CEO AND BOARD CHAIR AND ANY REPORTABLE INCIDENTS WILL BE DISCUSSED AT AN EXECUTIVE COMMITTEE MEETING. FORM 990, PART VI, SECTION B, LINE 15 JA USA AND JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC UTILIZE A PAY STRUCTURE DESIGNED BY WMS AND COMPANY CALLED EQUI-COMP. EQUI-COMP RANGES ARE BENCHMARKED AGAINST THE EXTERNAL LABOR MARKET AND ARE A SOURCE OF COMPARABLE DATA. EACH YEAR JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC.'S BOARD CHAIR RECEIVES THE EQUI-COMP INFORMATION THAT BENCHMARKS THE PRESIDENT'S POSITION AND ESTABLISHES A RANGE. THE BOARD CHAIR REVIEWS THIS DATA AND THE ORGANIZATION PERFORMANCE METRICS, AND IN CONSULTATION WITH THE EXECUTIVE COMMITTEE, DETERMINES THE ANNUAL SALARY OF THE PRESIDENT. FOR ALL OTHER POSITIONS, JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC. USES EQUI-COMP DATA, AND EMPLOYEE PERFORMANCE INFORMATION TO DETERMINE COMPENSATION, AND THE PROPOSED SALARIES ARE APPROVED BY THE EXECUTIVE COMMITTEE ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 Junior Achievement - Rocky Mountain Inc.'s audited financial reports, detailed financial statements, and other governing documents, including its conflict of interest policy, are made available to the public upon request. FORM 990, PART VI, SECTION B, LINE 11A Draft copies of the form 990 are provided to the board Finance and Audit Committee to review prior to distributing the final form 990 to Junior Achievement-Rocky Mountain, Inc.'s full governing body before it is filed. We engage an independent CPA tax professional to prepare our form 990, and board members feel this is the appropriate fiduciary process. The Board Finance and Audit Committee's role is to evaluate the firm hired to prepare the return, review the draft return, and determine it is appropriately filed. We have taken those steps with our Audit and Finance committee. FORM 990, PART VI, SECTION A, LINE 1A Per the organization's bylaws, the executive committee has the authority to make decisions on the board's behalf inbetween board meetings. JUNIOR ACHIEVEMENT USA One Education Way Colorado Springs CO 80906 841267604 Education CO 501(c)(3) 170(b)(1) NONE false false false false false false false true false false false false true false false false false false false Junior Achievement USA h 404846 FMV Junior Achievement USA m 97329 FMV